Income Tax Instalment System

12.2.1.L3 Updated on:

How is Income Tax collected?

Income tax in Jersey is collected by Customer and Local Services using a system known as The Income Tax Instalment System (ITIS).

The default rate for ITIS is 21%.

More information about tax

For a general guide about paying income tax see Paying Tax Earnings,  you can also find out How your effective tax rate is calculated or how income tax is collected from you.

ITIS taxpayers will be sent their annual tax liability (Notice of Assessment) as soon as it has been calculated by the Income Tax Office.

Taxpayers who do not pay their income tax through ITIS will receive their annual Notice of Assessment later in the year.

If a person has arrears of income tax the amount of arrears is added to the liability when the Tax Office calculates the effective ITIS rate. For one year of arrears the maximum effective rate is 25%, for two years 30% and for three or more years 35%.